Itemized Wage Statements

Itemized Wage Statements

Each time that wages are paid, a California employee must the employee with an itemized statement that shows the following nine pieces of information:

1. Gross wages earned,

2. Total hours worked (unless the employee is exempt from overtime requirements),

3. If the employee is paid on piece rate basis, the number of piece rate units earned and any applicable piece rate ,

4. All deductions,

5. Net wages earned,

6. Pay period dates,

7. The employee’s name and either (a) the last four digits of their social security number or (b) an existing employee ID number

8. The employer’s name and address,

9. All applicable hourly rates in effect during the pay period and the corresponding number of hours worked at each hourly rate by the employee.

The itemized statement must be a detachable part of an employee’s check. If an employee is paid in cash, the employer must include this fact on the employee’s wage statement. When a employer fails to provide an itemized wage statement at the time wages are paid, the employee may file a lawsuit for damages. (Labor Code § 226)